The Auditor’s Role in Detecting the Risks of Material Misstatementin Light of the Application of the International Auditing Standard 240
Keywords:
Auditor, Risk of Material Misstatement, IAS240Abstract
The research aims to identify the extent of the auditor’s commitment to applying International Auditing Standard 240 related to detecting fraud and identifying the risks of material misrepresentation in the financial statements. Accounts in Iraq follow the audit procedures contained in IAS240, and this leads to their failure to comply with audit procedures when auditing financial statements.
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References
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